**REGISTERED CHARITY NUMBER: 1194942**
**Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 17 September 2024**
## **for**
**Abdullah Quilliam Society**
Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
**Abdullah Quilliam Society**
## **Contents of the Financial Statements for the Year Ended 17 September 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Cash Flow Statement**||7||
|**Notes to the Cash Flow Statement**||8||
|**Notes to the Financial Statements**|9|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
## **Abdullah Quilliam Society**
## **Report of the Trustees for the Year Ended 17 September 2024**
The trustees present their report with the financial statements of the charity for the year ended 17 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Abdullah Quilliam Society (AQS) exists to preserve and promote the historical, cultural, and religious legacy of Britain's first mosque, established in 1887 in Liverpool. Our charitable objectives include the advancement of religion, education, heritage preservation, and community cohesion through inclusive services, programmes, and outreach.
## **Significant activities**
The principal activity of the charity is raising funds to bring back into use the first independent Mosque in England and to establish a Heritage Centre to promote inter-faith dialogue and cultural understanding among all communities.
## **Public benefit**
The Trustees confirm they have carried out the charity’s purposes for the public benefit.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
## **Congregational Services**
Friday prayers and daily services have resumed with growing attendance. Due to increased demand, AQS is actively fundraising to acquire 11-12 Brougham Terrace to expand prayer and community space, in addition to our current base at 1-7 Brougham Terrace.
## **Community Engagement and Education**
AQS continued to deliver wide-ranging activities, including:
- National Heritage Days open to people of all faiths and backgrounds
- School and university visits
- "Visit My Mosque" open days
- Youth engagement through workshops
- Safeguarding, DBS, and NHS fire safety training
- Muslim wedding services
- Interfaith events promoting social harmony
- Partnership work with local authorities
- Participating in interfaith work in the city
- We have created a manual which includes;
- Policies
- compliance toolkit
- annual work programme
## **Ramadhan Programme**
We delivered a comprehensive Ramadhan programme. Highlights included Taraweeh prayers led by own imam, Iftar meals, attended by diverse community members. We organised a ifthar event for diverse communities and key decision makers from the city building community cohesion and sending a message of integration through cohesion and civic responsibility.
## **Fundraising activities**
Despite ongoing economic pressures, our fundraising for property acquisition and operational support continued actively. We launched an appeal to purchase 11-12 Brougham Terrace. We encouraged donors/people to give Qard-al-Hasanah (interest-free loans) and Sadaqah donations to meet this goal. We are positive about the outcome.
Page 1
## **Abdullah Quilliam Society**
## **Report of the Trustees for the Year Ended 17 September 2024**
## **FINANCIAL REVIEW**
## **Risk Management and Reserves policy**
It is the responsibility of the Trustees to assess the main risks the Charity is exposed to, particularly those relating to the operations and finances of the trust. The trustees undertake this assessment and ensure that systems are in place to mitigate and manage the Charity's exposure to any major risks.The level of current unrestricted funds is to meet any obligations arising through the operation of the Charity at the current time. The trustees have considered the requirement to maintain free reserves and are satisfied that the Charity has a need to establish free reserves to absorb the major fluctuations in funding received without curtailing its activities. This has currently been calculated to be approximately £10,000 and the trustees are currently seeking further donation.
## **FUTURE PLANS**
Our priorities in the coming year include:
- Completing the property acquisition to expand services and student accommodation
- Increasing youth and women's engagement through an increased annual work programme which has been developed
- Expanding partnerships for interfaith and community outreach
- Enhancing heritage offerings linked to Britain's First Mosque
- Growing volunteer capacity and training opportunities
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Structure, Governance and Management**
AQS is a charitable incorporated organisation, governed by a Board of Trustees who meet regularly to set strategic direction, review risk, and ensure compliance with the Charity Commission's requirements.
The Trustees review all major risks regularly and ensure appropriate controls are in place. Financial resilience is supported through diversified income streams and careful budgeting. The reserves policy ensures sufficient funds are held to cover core operational costs and emergencies.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1194942
## **Principal address**
8-10 Brougham Terrace West Derby Road Liverpool Merseyside L6 1AE
## **Trustees**
G Khan Dr A Hamid Dr M Ahmed A Masroor Prof R Geaves (resigned 4.7.25) Dr A Q Khattak (appointed 30.9.23)
## **Independent Examiner**
Steven Greensill of Haines Watts (Chester ) Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
Page 2
## **Abdullah Quilliam Society**
## **Report of the Trustees for the Year Ended 17 September 2024**
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ G Khan - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Abdullah Quilliam Society**
## **Independent examiner's report to the trustees of Abdullah Quilliam Society**
I report to the charity trustees on my examination of the accounts of Abdullah Quilliam Society (the Trust) for the year ended 17 September 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Steven Greensill of Haines Watts (Chester )
Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
Date: .............................................
Page 4
## **Abdullah Quilliam Society**
## **Statement of Financial Activities for the Year Ended 17 September 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
5
Charitable expenditure
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
15
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
578,595
63,178
641,773
129,837
83,663
224,580
438,080
203,693
(145,135)
58,558
(926)
57,632|Restricted
fund
£
-
-
-
-
-
-
-
-
145,135
145,135
1,448,230
1,593,365|17.9.24
Total
funds
£
578,595
63,178
641,773
129,837
83,663
224,580
438,080
203,693
-
203,693
1,447,304
1,650,997|17.9.23
Total
funds
£
294,932
39,138
334,070
95,281
91,714
185,556
372,551
(38,481)
-
(38,481)
1,485,785
1,447,304|
|---|---|---|---|---|
The notes form part of these financial statements
Page 5
## **Abdullah Quilliam Society**
## **Balance Sheet 17 September 2024**
|Notes
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
13
**NET ASSETS**
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
49,342
-
21,645
21,645
(13,355)
8,290
57,632
-
57,632|Restricted
fund
£
1,726,865
30,000
94,500
124,500
-
124,500
1,851,365
(258,000)
1,593,365|17.9.24
Total
funds
£
1,776,207
30,000
116,145
146,145
(13,355)
132,790
1,908,997
(258,000)
1,650,997
57,632
1,593,365
1,650,997|17.9.23
Total
funds
£
1,631,073
-
47,500
47,500
(20,269)
27,231
1,658,304
(211,000)
1,447,304
(926)
1,448,230
1,447,304|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G Khan - Trustee
The notes form part of these financial statements
Page 6
## **Abdullah Quilliam Society**
## **Cash Flow Statement for the Year Ended 17 September 2024**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Cash flows from financing activities**
New loans in year
Loan repayments in year
Net cash provided by/(used in) financing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
2
**Cash and cash equivalents at the end of**
**the reporting period**
2|17.9.24
£
182,195
182,195
(153,841)
205
(153,636)
47,000
-
47,000
75,559
40,586
116,145|17.9.23
£
(33,328)
(33,328)
(157,700)
738
(156,962)
-
(4,999)
(4,999)
(195,289)
235,875
40,586|
|---|---|---|
The notes form part of these financial statements
Page 7
## **Abdullah Quilliam Society**
## **Notes to the Cash Flow Statement for the Year Ended 17 September 2024**
## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income/(expenditure) for the reporting period (as per the**
**Statement of Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest received
Increase in debtors
Increase in creditors
**Net cash provided by/(used in) operations**
**2.**
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one year
Total cash and cash equivalents
**3.**
**ANALYSIS OF CHANGES IN NET DEBT**|17.9.24
£
203,693
8,707
(205)
(30,000)
-
182,195
17.9.24
£
116,145
-
116,145|17.9.23
£
(38,481)
3,413
(738)
-
2,478
(33,328)
17.9.23
£
47,500
(6,914)
40,586|
|---|---|---|
||At 18.9.23|Cash flow|At 17.9.24|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|47,500|68,645|116,145|
|Bank overdraft|(6,914)|6,914|-|
||40,586|75,559|116,145|
|**Debt**||||
|Debts falling due after 1 year|(211,000)|(47,000)|(258,000)|
||(211,000)|(47,000)|(258,000)|
|**Total**|(170,414)|28,559|(141,855)|
The notes form part of these financial statements
Page 8
**Abdullah Quilliam Society**
## **Notes to the Financial Statements for the Year Ended 17 September 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Grants received, included in the above, are as follows:
Grants received|17.9.24
£
570,933
7,662
578,595
17.9.24
£
7,662|17.9.23
£
287,908
7,024|
|---|---|---|
|||294,932|
|||17.9.23
£
7,024|
continued...
Page 9
**Abdullah Quilliam Society**
## **Notes to the Financial Statements - continued for the Year Ended 17 September 2024**
## **3. INVESTMENT INCOME**
|Rents received
Deposit account interest
**RAISING FUNDS**
**Raising donations and legacies**
Cleaners
Advertising
Travel
**CHARITABLE ACTIVITIES COSTS**
Charitable expenditure|17.9.24
£
62,973
205
63,178
17.9.24
£
6,489
118,895
4,453
129,837|17.9.23
£
38,400
738
39,138
17.9.23
£
3,682
80,782
10,817|
|---|---|---|
|||95,281|
|||Direct
Costs
£
83,663|
## **4. RAISING FUNDS**
## **5. CHARITABLE ACTIVITIES COSTS**
## **6. SUPPORT COSTS**
|**SUPPORT COSTS**|||||
|---|---|---|---|---|
|||Finance|||
|||and|||
|||operating|IT &||
||Management|costs|Communications|Totals|
||£|£|£|£|
|Other resources expended|90,514|132,265|1,801|224,580|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 17 September 2024 nor for the year ended 17 September 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 17 September 2024 nor for the year ended 17 September 2023.
continued...
Page 10
**Abdullah Quilliam Society**
## **Notes to the Financial Statements - continued for the Year Ended 17 September 2024**
|**8.**
**STAFF COSTS**
Wages and salaries
Social security costs
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
294,932
Investment income
39,138
**Total**
334,070
**EXPENDITURE ON**
Raising funds
95,281
**Charitable activities**
Charitable expenditure
91,714
Other
185,556
**Total**
372,551
**NET INCOME/(EXPENDITURE)**
(38,481)
**Transfers between funds**
(150,550)
**Net movement in funds**
(189,031)
**RECONCILIATION OF FUNDS**
Total funds brought forward
188,105
**TOTAL FUNDS CARRIED FORWARD**
(926)||
|---|---|
|||
|||
|||
|||
continued...
Page 11
**Abdullah Quilliam Society**
## **Notes to the Financial Statements - continued for the Year Ended 17 September 2024**
|**10.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant and
property
machinery
£
£
**COST**
At 18 September 2023
1,611,730
22,757
Additions
115,135
38,706
At 17 September 2024
1,726,865
61,463
**DEPRECIATION**
At 18 September 2023
-
3,414
Charge for year
-
8,707
At 17 September 2024
-
12,121
**NET BOOK VALUE**
At 17 September 2024
1,726,865
49,342
At 17 September 2023
1,611,730
19,343
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
17.9.24
£
Other debtors
30,000
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
17.9.24
£
Bank loans and overdrafts (see note 14)
-
Taxation and social security
247
Other creditors
13,108
13,355
**13.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
17.9.24
£
Other creditors
258,000
**14.**
**LOANS**
An analysis of the maturity of loans is given below:
17.9.24
£
Amounts falling due within one year on demand:
Bank overdrafts
-
Amounts falling between one and two years:
Other loans - 1-2 years
258,000|Totals
£
1,634,487
153,841|Totals
£
1,634,487
153,841|
|---|---|---|
||1,788,328||
||3,414
8,707||
||12,121||
||1,776,207||
||1,631,073||
|||17.9.23
£
-
17.9.23
£
6,914
247
13,108
20,269
17.9.23
£
211,000|
|||17.9.23
£
6,914|
|||211,000|
continued...
Page 12
**Abdullah Quilliam Society**
## **Notes to the Financial Statements - continued for the Year Ended 17 September 2024**
## **15. MOVEMENT IN FUNDS**
|Net
At
movement
18.9.23
in funds
£
£
**Unrestricted funds**
General fund
(926)
203,693
**Restricted funds**
Restricted funds
1,448,230
-
**TOTAL FUNDS**
1,447,304
203,693
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
641,773
**TOTAL FUNDS**
641,773
**Comparatives for movement in funds**
Net
At
movement
18.9.22
in funds
£
£
**Unrestricted funds**
General fund
188,105
(38,481)
**Restricted funds**
Restricted funds
1,297,680
-
**TOTAL FUNDS**
1,485,785
(38,481)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
334,070
**TOTAL FUNDS**
334,070||Transfers
between
funds
£
(145,135)
145,135
-
Resources
expended
£
(438,080)
(438,080)
Transfers
between
funds
£
(150,550)
150,550
-
Resources
expended
£
(372,551)
(372,551)|At
17.9.24
£
57,632
1,593,365
1,650,997
Movement
in funds
£
203,693
203,693
At
17.9.23
£
(926)
1,448,230
1,447,304
Movement
in funds
£
(38,481)
(38,481)|
|---|---|---|---|
|||||
|||||
|||||
|||||
continued...
Page 13
## **Abdullah Quilliam Society**
## **Notes to the Financial Statements - continued for the Year Ended 17 September 2024**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted funds
**TOTAL FUNDS**|At
18.9.22
£
188,105
1,297,680
1,485,785|Net
movement
in funds
£
165,212
-
165,212|Transfers
between
funds
£
(295,685)
295,685
-|At
17.9.24
£
57,632
1,593,365|
|---|---|---|---|---|
|||||1,650,997|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
**16.**
**RELATED PARTY DISCLOSURES**|Incoming
resources
£
975,843
975,843|Resources
Movement
expended
in funds
£
£
(810,631)
165,212
(810,631)
165,212|Resources
Movement
expended
in funds
£
£
(810,631)
165,212
(810,631)
165,212|
|---|---|---|---|
||||165,212|
|||||
There were no related party transactions for the year ended 17 September 2024.
Page 14
## **Abdullah Quilliam Society**
|**Detailed Statement of Financial Activities**|||
|---|---|---|
|**for the Year Ended 17 September 2024**|||
||17.9.24|17.9.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|570,933|287,908|
|Grants|7,662|7,024|
||578,595|294,932|
|**Investment income**|||
|Rents received|62,973|38,400|
|Deposit account interest|205|738|
||63,178|39,138|
|**Total incoming resources**|641,773|334,070|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Cleaners|6,489|3,682|
|Advertising|118,895|80,782|
|Travel|4,453|10,817|
||129,837|95,281|
|**Charitable activities**|||
|Ramadan and charitable costs|31,386|47,931|
|Services, Imams etc|22,546|18,136|
|Donations|29,731|25,647|
||83,663|91,714|
|**Support costs**|||
|**Management**|||
|Wages|76,843|39,452|
|Honoraria|4,964|16,800|
|Depreciation of tangible and heritage assets|8,707|3,413|
||90,514|59,665|
|**Finance and operating costs**|||
|Other Utilities|27,330|33,270|
|Insurance|2,177|2,020|
|Light and heat|65,033|70,646|
|Postage and stationery|-|1|
|Bank charges|5,366|2,606|
|Accounting and legal fees|2,946|2,838|
|Repairs and renewals|17,902|10,115|
|Professional fees|11,511|-|
||132,265|121,496|
This page does not form part of the statutory financial statements
Page 15
**Abdullah Quilliam Society**
## **Detailed Statement of Financial Activities for the Year Ended 17 September 2024**
||17.9.24|17.9.23|
|---|---|---|
||£|£|
|**Finance and operating costs**|||
|**IT & Communications**|||
|Telephone|1,801|4,395|
|Total resources expended|438,080|372,551|
|**Net income/(expenditure)**|203,693|(38,481)|
This page does not form part of the statutory financial statements
Page 16